VAT Import One Stop Shop Scheme
Please note: The VAT IOSS scheme in Northern Ireland is not yet available for intermediary registrations. HMRC will give more information when this is available.
You can choose to register for the VAT IOSS scheme to report and pay VAT, if you sell goods imported in consignments with a value of £135 or less (known as low value goods) from countries outside the EU and Northern Ireland, to consumers in the EU, Northern Ireland, or both.
To use the scheme your goods must:
- be located in a country outside the EU and Northern Ireland at the point of sale
- have a consignment value of £135 or less
- be sold to a consumer in the EU or Northern Ireland
The availability of IOSS in Northern Ireland will not impact Northern Ireland’s place in the UK VAT system.
You must not report the VAT on your sales of low value goods that are located in Great Britain (England, Scotland and Wales) at the point of sale to consumers in Northern Ireland on your IOSS VAT Return. The VAT due on these sales must be reported on your UK VAT Return. This includes sales from the Isle of Man to Northern Ireland.
Who can register
Check if you can register for the VAT Import One Stop Shop Scheme
Find out about the VAT Import One Stop Shop (IOSS) Scheme and registering to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
How to register
Register for the VAT Import One Stop Shop Scheme
How to register for the VAT Import One Stop Shop (IOSS) Scheme to report and pay VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
What to do after you've registered
Completing an Import One Stop Shop VAT Return
How to fill in your Import One Stop Shop (IOSS) VAT Return and the records you need to keep when reporting the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Submit your Import One Stop Shop VAT Return
Use this service to submit your Import One Stop Shop (IOSS) VAT Return and pay the VAT due on imports of low value goods to consumers in the EU, Northern Ireland, or both.
Pay the VAT due on your Import One Stop Shop VAT Return
How to pay the VAT due on your Import One Stop Shop (IOSS) VAT Return and the time it takes for your payment to reach HMRC.
Cancel or make changes to your VAT Import One Stop Shop Scheme registration
How to cancel or make changes to your VAT Import One Stop Shop (IOSS) Scheme registration.
Tell HMRC about your VAT IOSS registration in the EU
Tell HMRC you’re registered for the VAT IOSS in the EU
If you're registered for the VAT Import One Stop Shop (IOSS) in the EU and sell eligible low value goods into Northern Ireland, use this service to tell HMRC your VAT IOSS registration number.
Tell HMRC about changes to your VAT IOSS registration in the EU
Use this service to tell HMRC you’ve deregistered from using the VAT Import One Stop Shop (IOSS) in an EU country or have changed your businesses details.
